Act No. 199 / 2010 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, and Act No. 218 / 2000 Coll., on Budgetary Rules and on Amendments to Certain Related Laws (Budget Rules), as amended, and certain other Laws
Valid
Law
Effective from 01.01.2011
Contents
ČÁST PRVNÍ
Čl. I
ČÁST DRUHÁ
Čl. II
ČÁST TŘETÍ
Čl. III
ČÁST ČTVRTÁ
Čl. IV
ČÁST PÁTÁ
Čl. VI
Čl. VII
ČÁST SEDMÁ
Čl. IX
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
Čl. XIII
ČÁST JEDENÁCTÁ
Čl. XIV
ČÁST DVANÁCTÁ
Čl. XV
ČÁST TŘINÁCTÁ
Čl. XVI
ČÁST ŠESTNÁCTÁ
Čl. XIX
ČÁST SEDMNÁCTÁ
Čl. XX
ČÁST OSMNÁCTÁ
Čl. XXI
ČÁST DEVATENÁCTÁ
Čl. XXII
199
THE LAW
of 24 May 2010
amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, and Act No. 218 / 2000 Coll., on Budgetary Rules and on Amendments to Certain Related Laws (Budgetary Rules), as amended, and certain other Laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 6, No 6, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 6, No 6, No 5, No 6, No 6, No 6, No 6, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 6, No 6, No 6, No 5, No 5, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 2006, no.
1. In Paragraph 4 (1), at the end of point (w), comma is replaced by a dot and the words "The exemption does not apply to the proceeds from the sale of government bonds which can be acquired exclusively by natural persons under emission conditions' are added.
2. in Article 8 (1) (a), the words "with the exception of government bonds which can be acquired exclusively by natural persons under emission conditions" shall be inserted after the words "papers."
3. In Article 8 (1), at the end of the text in point (a), the words ", interest income on government bonds which can be acquired exclusively by natural persons under emission conditions, even in the case of the redemption of such a sovereign bond or at maturity 'are added.
4. In Article 8 (2) (a), the word "purchase 'is replaced by the word" repurchase', and after the word "built ', the words" with the exception of government bonds which can be acquired exclusively by natural persons under emission conditions' are inserted.
5. In Article 10 (1) (b), the words "with the exception of government bonds which can be acquired exclusively by natural persons under emission conditions' are inserted after the word" paper '.
6. in Article 22 (1) (g) (4), the word "market, 71)" shall be replaced by "market71), including interest income on government bonds which may be acquired exclusively by natural persons under emission conditions, even in the case of the purchase or maturity of such a sovereign bond,"
7. In Article 35d (5) and (9), the words "Ministry of Finance 'are replaced by the words" Directorate-General for Finance'.
8. In Paragraph 36 (2), the dot at the end of point (t) is replaced by a comma and the following point (u) is added:
"(u) interest income on government bonds which can be acquired exclusively by natural persons under emission conditions, even in the case of the purchase of such a sovereign bond or at its maturity."
9. In Article 36, at the end of paragraph 3, the sentence "In the case of government bonds which can be acquired exclusively by natural persons under emission conditions, the tax base and the tax relating to that sovereign bond shall not be rounded up, but the total amount of the tax deducted by the payer from all the income accruing to the taxpayer from those sovereign bonds shall be rounded down to the whole crown. '
10. in Article 38d (3) and (11), the words "the Ministry of Finance" shall be replaced by the words "the General Financial Directorate";
11. in Article 38e (6), the words "the Ministry of Finance" shall be replaced by the words "the General Financial Directorate";
12. in Article 38fa (5), the words "the Ministry of Finance" shall be replaced by the words "the General Financial Directorate";
13. in Paragraph 38j (4), the words "the Ministry of Finance" are replaced by the words "the General Financial Directorate";
Amendment of the budgetary rules
Act No. 218 / 2000 Coll., on the Budget Rules and on the Amendment to Certain Related Laws (Budget Rules), as amended by Act No. 493 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 187 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 200 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 130 / 2003 Coll., Act No. 138 / 2006 Coll., Act No. 140 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 127 / 2005 Coll., Act No. 361 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2005 Coll., Act No. 546 / 2006 Coll.
1. The heading of § 35 reads as follows: "Exercise of public debt management activities."
2. Paragraph 35 (1) and (2), including footnote 20, read:
"(1) The Ministry or a legal person established by it under a special law shall be entitled to:
(a) negotiate transactions in investment instruments and securities to acquire, dispose of and legally burden investment instruments and securities, in particular to trade on own account with sovereign debt and other investment instruments; such transactions are authorised by the Ministry to negotiate with domestic or foreign persons, either separately or through another person;
(b) organise a sovereign debt market;
(c) operate a payment system in accordance with the law governing payment; This payment system is not considered to be a payment system with a settlement final20),
(d) keep records of recorded or paper-based government bonds, including government bonds for natural persons, and carry out related activities; the register is a separate register under the law governing the capital market business, it is also recorded in the issue register and the operating rules for its management are laid down by the Ministry,
(e) operate a settlement system under the law governing the capital market business for sovereign debt; the existence and name of this settlement system is not reported to the Commission of the European Communities,
(f) to keep and manage government bonds and other securities; or
(g) to provide additional government debt management activities.
(2) The activities referred to in paragraph 1 (a) may, by agreement with the Ministry, be carried out by a domestic or foreign person, if it is entitled to carry out such activities; the activities referred to in paragraph 1 (a) may also be carried out by the Ministry through the Czech National Bank by agreement.
20) § 62 of Act No. 284 / 2009 Coll., on Payment. '.
3. in Paragraph 35, the following paragraph 3 is added after paragraph 2:
"(3) The exercise of the activities referred to in paragraph 1 shall not be subject to the supervision of the Czech National Bank and shall not require authorisation, registration or other business authorisation if they are carried out by the Ministry or a legal person established under another legislation by the Ministry. '
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
4. In Paragraph 36 (5), "9 'is replaced by" 10'.
Amendment to the Act on the stabilisation of public budgets
In Part 52nd Article LXXXI of Act No. 261 / 2007 Coll., on the stabilisation of public budgets, as amended by Act No. 2 / 2009 Coll., Act No. 206 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 282 / 2009 Coll. and Act No. 292 / 2009 Coll., point 2 is deleted.
Amendment of the bond law
Act No. 190 / 2004 Coll., on Bonds, as amended by Act No. 378 / 2005 Coll., Act No. 56 / 2006 Coll., Act No. 57 / 2006 Coll., Act No. 296 / 2007 Coll., Act No. 230 / 2008 Coll., Act No. 227 / 2009 Coll., Act No. 230 / 2009 Coll. and Act No. 281 / 2009 Coll., is amended as follows:
In Paragraph 26 (4), the first sentence is replaced by a comma and the words "except for bonds which can be acquired exclusively by natural persons under emission conditions, those bonds are sold by the Ministry or the legal entity established by it."
Amendment of the Law on Territorial Financial Bodies
Transitional provisions
1. The jurisdiction to manage State property and to fulfil other obligations shall be transferred from the Financial Directorate to the General Financial Directorate from the date of entry into force of this Act.
2. The jurisdiction to manage the State property used by the Ministry of Finance shall be transferred from the date of entry into force of this Act to the General Financial Directorate, if the property has been used exclusively for the exercise of the jurisdiction of the Ministry of Finance under Act No. 531 / 1990 Coll., on Territorial Financial Institutions, as effective until the date of entry into force of this Act, which shall be transferred from the date of entry into force of this Act to the General Financial Directorate.
3. The General Financial Directorate, as the competent organisational body of the State, shall exercise the rights and perform the obligations and obligations relating to or related to the assets referred to in points 1 and 2, shall be a participant in the contractual relations which relate to or relate to that property and shall act as a State before the courts, arbitration bodies, administrative authorities and other bodies in proceedings relating to that property. The same shall apply mutatis mutandis to the fulfilment of other obligations under point 1.
4. The transfer and acceptance of the assets and liabilities referred to in points 1 and 2, including documentation relating to such assets, liabilities and contractual relations and management, shall be subject to a Protocol annexed to the lists of the assets, liabilities and documents transferred. The Protocol is also a document sent by the Directorate-General for Finance with the notification of a change of jurisdiction to conduct an alert on the property register.
5. The exercise of the rights and obligations arising from the employment relationships of employees in the financial directorates shall be transferred to the General Financial Directorate from the date of entry into force of this Act.
6. The exercise of the rights and obligations arising from the employment relations of employees in the Ministry of Finance shall, from the date of entry into force of this Act, be transferred to the General Financial Directorate if those employees have been involved in the exercise of the powers of the Ministry of Finance under Act No. 531 / 1990 Coll., on Territorial Financial Institutions, as effective until the date of entry into force of this Act, which shall take effect from the date of entry into force of this Act to the General Financial Directorate.
7. Staff in the General Financial Directorate who have transferred the exercise of the rights and obligations arising from the employment relationship to the General Financial Directorate pursuant to point 5 or 6 shall be obliged to fulfil the obligations arising out of Section 13 of Act No. 531 / 1990 Coll., on Territorial Financial Institutions, as effective from the date of entry into force of the Act, starting not later than the first day of the seventh month following the date of entry into force of the Act.
8. The procedure which has not been completed by the Ministry of Finance by the date of entry into force of this Act shall be completed by the Directorate-General for Finance in cases where it is responsible for such proceedings from the date of entry into force of this Act.
9. The Directorate-General for Finance shall take over the file agenda of the Ministry of Finance in cases where it is competent from the date of entry into force of this Act.
Repeal
They shall be deleted:
1. Decree No. 492 / 2009 Coll., on the establishment of the Prague-East Financial Office in Brandýse nad Labem-Old Byslav.
2. Decree No. 516 / 2005 Coll., laying down the model of the employee's certificate of the Territorial Financial Authority.
Amendment of the Real Estate Tax Act
In Article 13a (1) of Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 65 / 2000 Coll., Act No. 576 / 2002 Coll., Act No. 545 / 2005 Coll. and Act No. 281 / 2009 Coll., the words "Ministry of Finance 'are replaced by the words" General Financial Directorate'.
Amendment of the Road Tax Act
Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2000 Coll., Act No. 207 / 2002 Coll., Act No. 102 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 545 / 2005 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 246 / 2008 Coll. and Act No. 281 / 2009 Coll., is amended as follows:
1. In Article 15 (1), the last sentence is deleted.
2. In Article 15, the following paragraph 4 is added:
"(4) The road tax return shall be filed on a form issued by the Directorate-General for Finance. Where a tax return is filed on a technical data medium in the form set out for that purpose by the Directorate-General for Finance, the taxpayer shall fill only part of the tax return form established by the Directorate-General for Finance. ';
Amendment to the Pension Insurance Act with a State contribution
Act No. 42 / 1994 Coll., on pension insurance with state contribution and on amendments to certain laws related to its implementation, as amended by Act No. 61 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 170 / 1999 Coll., Act No. 353 / 2001 Coll., Act No. 36 / 2004 Coll., Act No. 237 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 227 / 2009 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 254 / 2008 Coll., Act No. 70 / 2006 Coll., Act No. 342 / 2006 Coll., Act No. 296 / 2007 Coll.
1. In Article 30 (6), the words "; periodic penalty payments are collected and enforced locally by the competent tax office under the law governing tax administration and levy9) 'are deleted.
2. In Paragraph 43c (8), the first sentence is deleted.
Transitional provision
Proceedings in cases where the jurisdiction of the tax authorities has been transferred to customs, initiated before the tax authorities by the date of entry into force of this Act, shall be completed by those tax authorities.
Amendment of the Regional Act
In Article 20 of Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended by Act No. 231 / 2002 Coll. and Act No. 421 / 2004 Coll., at the end of paragraph 1, the sentence "The Ministry of Finance may be entrusted with the examination of the regional management by the Territorial Financial Authority."
Amendment to the Prague Capital Act
In Article 38 of Act No. 131 / 2000 Coll., on the Capital City of Prague, as amended by Act No. 145 / 2001 Coll. and Act No. 421 / 2004 Coll., the sentence "The Ministry of Finance may, in cases where it is competent to review the management of the capital of Prague pursuant to paragraphs 1 and 2, be entrusted with this examination by the Territorial Financial Authority."
Amendment of the Regional Development Support Act
At the end of § 16a of Act No. 248 / 2000 Coll., on the promotion of regional development, as amended by Act No. 138 / 2006 Coll., the sentence "The Ministry of Finance may entrust a territorial financial authority to examine the management of the Regional Council."
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll.
1. In Paragraph 47a (1), "Ministry of Finance 'is replaced by" General Financial Directorate'.
2. in § 80 (7), § 82 (2), § 83 (4), § 86 (5), § 88 (4) and (9) and § 101 (1), the words "the Ministry of Finance" are replaced by the words "the General Financial Directorate";
Amendment of the Act on the examination of the management of local authorities and voluntary associations of municipalities
Act No 420 / 2004 Coll., on the examination of the management of local authorities and voluntary associations of municipalities, is amended as follows:
1. In Article 5 (1), the words "the territorial financial body of a civil servant included in that body 'shall be inserted after the words" in this Ministry'.
2. In Article 5 (3), the words "the Territorial Financial Authority 'shall be inserted after the words" the Ministry of Finance'.
Amendment of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing
Act No. 253 / 2008 Coll., on certain measures against the legalisation of proceeds from crime and terrorist financing, as amended by Act No. 227 / 2009 Coll., Act No. 281 / 2009 Coll. and Act No. 285 / 2009 Coll., is amended as follows:
1. In Paragraph 32 (2), the words "the relevant Financial Directorate 'are replaced by the words" the General Financial Directorate'.
2. In Paragraph 39 (1) (d), the words "the competent Financial Directorate 'are replaced by the words" the General Financial Directorate'.
EFFECTIVE
This Law shall enter into force on 1 January 2011, with the exception of the provisions of Part One, I, points 1 to 6, 8 and 9, and Part Two, Article II, which take effect on the date of its publication, and Part Five, Article 1 (1), Article 2 (1), Article 2 (1), Article 2 (1), Article 2 (2), Article 2 (1), Article 2 (1) and Article 4 (1), Article 4 (1) and Article 5 (1), Article 4 (1) and Article 5 (1), Article 5 (2), Article 5 (1) and Article 5 (2), Article 5 (2) and Article 5 (2 (2) and Article 5 (2 (2) and Article 5 (2 (2), Article 5), Article 5) and Article 5 (1 (1), Article 5) and Article 5 (1 (a) and Article 5 (1 (1 (1 (a) and Article 5) and Article 5 (1 (a), Article 5 (a), Article 5) and Article 5 (1 (1 (1 (1) and Article 5) and Article 5) and Article 5 (a) and Article 5 (a), Article 5) and Article 5 (Article 5 (In points 3, 8 and 11, which become effective on 1 January 2012.
z.
Klaus v. r.
Fischer v. r.
Contents
ČÁST PRVNÍ
Čl. I
ČÁST DRUHÁ
Čl. II
ČÁST TŘETÍ
Čl. III
ČÁST ČTVRTÁ
Čl. IV
ČÁST PÁTÁ
Čl. VI
Čl. VII
ČÁST SEDMÁ
Čl. IX
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
Čl. XIII
ČÁST JEDENÁCTÁ
Čl. XIV
ČÁST DVANÁCTÁ
Čl. XV
ČÁST TŘINÁCTÁ
Čl. XVI
ČÁST ŠESTNÁCTÁ
Čl. XIX
ČÁST SEDMNÁCTÁ
Čl. XX
ČÁST OSMNÁCTÁ
Čl. XXI
ČÁST DEVATENÁCTÁ
Čl. XXII
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Regulation Information
| Citation | Act No. 199 / 2010 Coll., amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, and Act No. 218 / 2000 Coll., on Budgetary Rules and on Amendments to Certain Related Laws (Budgetary Rules), as amended, and Certain Other Laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.06.2010 |
|---|---|
| Effective from | 01.01.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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